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IPSAS 36, Investments in Associates and Joint Ventures

IPSASB
| Handbooks, Standards, and Pronouncements
978-1-60815-211-7
English
All available Translation:
In progress Translation:

IPSAS 36 explains the application of the equity method of accounting, which is used to account for investments in associates and joint ventures. The requirements are very similar to the current guidance in IPSAS 7, Investment in Associates. Because equity accounting must now be used when accounting for joint ventures, the title of the standard now also refers to joint ventures.

In contrast with IPSAS 7, IPSAS 36 does not permit a different accounting treatment for temporary investments. 

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